REGISTERED NUMBER: 04175036 (England and Wales)

E.C.B. Equine Limited

Financial Statements

for the Year Ended 30th June 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

168,063

135,814

CURRENT ASSETS

Stocks

115,400

109,350

Debtors

5

873,160

925,737

Cash at bank

62,952

-

1,051,512

1,035,087

CREDITORS

Amounts falling due within one year

6

538,390

434,133

NET CURRENT ASSETS

513,122

600,954

TOTAL ASSETS LESS CURRENT LIABILITIES

681,185

736,768

CREDITORS

Amounts falling due after more than one year

7

(101,926

)

(112,387

)

PROVISIONS FOR LIABILITIES

(12,120

)

(13,725

)

NET ASSETS

567,139

610,656

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

567,138

610,655

SHAREHOLDERS' FUNDS

567,139

610,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th May 2026 and were signed by:

C E Branston - Director

1.	STATUTORY INFORMATION

E.C.B. Equine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04175036

Registered office:

The Centre

Bourton Hill Farm

Bourton on the Water

Cheltenham

GL54 2LF

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenants improvements

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government grants are recognised when the company has complied with any conditions attached to them and there is reasonable assurance that the amounts will be received. The accruals model has been adopted to account for the government grants received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Tenants

Plant and

Motor

Office

improvements

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st July 2024

40,387

104,111

140,952

28,488

313,938

Additions

44,066

2,200

52,899

1,722

100,887

Disposals

-

-

(63,795

)

-

(63,795

)

At 30th June 2025

84,453

106,311

130,056

30,210

351,030

DEPRECIATION

At 1st July 2024

15,191

69,302

71,335

22,296

178,124

Charge for year

4,038

8,748

18,091

1,656

32,533

Eliminated on disposal

-

-

(27,690

)

-

(27,690

)

At 30th June 2025

19,229

78,050

61,736

23,952

182,967

NET BOOK VALUE

At 30th June 2025

65,224

28,261

68,320

6,258

168,063

At 30th June 2024

25,196

34,809

69,617

6,192

135,814

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

174,785

206,584

Other debtors

698,375

719,153

873,160

925,737

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

81,748

Trade creditors

169,242

137,970

Other creditors

369,148

214,415

538,390

434,133

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

101,926

112,387

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025

2024

£

£

C E Branston

Balance outstanding at start of year

8,550

-

Amounts advanced

11,003

8,550

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,553

8,550

Loan interest of £313 is included within the figure for loans advanced and is calculated using HM Revenue

& Customs official rates.

9.	RELATED PARTY DISCLOSURES

The balance sheet includes an interest-free loan of £100,157. In addition, the company occupies premises owned by the director and a member of his family for no charge.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £747 were due to the fund. They are included in other creditors.